{"id":83505,"date":"2021-10-06T13:12:00","date_gmt":"2021-10-06T07:42:00","guid":{"rendered":"https:\/\/www.kopykitab.com\/blog\/?p=83505"},"modified":"2023-01-16T17:05:30","modified_gmt":"2023-01-16T11:35:30","slug":"ts-grewal-class-11-accountancy-solutions-chapter-5-journals","status":"publish","type":"post","link":"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-5-journals\/","title":{"rendered":"TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals 2023"},"content":{"rendered":"\n<p><img class=\"alignnone size-full wp-image-135468\" src=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/Chapter-5-Journals.jpg\" alt=\"TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/Chapter-5-Journals.jpg 1200w, https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/Chapter-5-Journals-768x432.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><strong>TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals<\/strong>, a really important topic for the Class 11th Accountancy students and TS Grewal Class 11 Accountancy Solutions has shown 32 step by step solved questions. An important concept in a business is Bank Reconciliation. The process of preparing bank statements along with the errors in them is explained thoroughly with TS Grewal Class 11 Accountancy Solutions.<\/p>\n<ul>\n<li><strong>Read More: <a href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-solutions\/\" target=\"_blank\" rel=\"noopener\"><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;TS Grewal Class 11 Solutions&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:5053,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;10&quot;:2,&quot;11&quot;:0,&quot;12&quot;:0,&quot;15&quot;:&quot;Arial&quot;}\" data-sheets-note=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-10-maths-rs-aggarwal-solutions\/\nhttps:\/\/www.kopykitab.com\/blog\/cbse-class-11-maths-rs-aggarwal-solutions\/\">TS Grewal Class 11 Solutions<\/span><\/a><\/strong><\/li>\n<\/ul>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_47_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"ez-toc-toggle-icon-1\"><label for=\"item-69e7bb2ae665f\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input  type=\"checkbox\" id=\"item-69e7bb2ae665f\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-visibility-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-5-journals\/#download-free-pdf-for-ts-grewal-class-11-accountancy-solutions-chapter-5-%e2%80%93-journals\" title=\"Download Free PDF For TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals\">Download Free PDF For TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-5-journals\/#ts-grewal-class-11-accountancy-solutions-chapter-5-%e2%80%93-journals-sample-questions\" title=\"TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals: Sample Questions\">TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals: Sample Questions<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-5-journals\/#answer\" title=\"Answer:\">Answer:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-5-journals\/#faqs-ts-grewal-class-11-accountancy-solutions-chapter-5-%e2%80%93-journals\" title=\"FAQs: TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals\">FAQs: TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-5-journals\/#what-is-a-journal\" title=\"What is a Journal?\">What is a Journal?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-5-journals\/#what-is-the-meaning-of-bank-reconciliation\" title=\"What is the meaning of Bank Reconciliation?\">What is the meaning of Bank Reconciliation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-5-journals\/#what-are-the-types-of-errors-caused-while-recording-a-transaction\" title=\"What are the types of errors caused while recording a transaction?\">What are the types of errors caused while recording a transaction?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-5-journals\/#can-i-download-ts-grewal-class-11-accountancy-solutions-chapter-5-%e2%80%93-journals-pdf-for-free\" title=\"Can I download TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals PDF for free? \">Can I download TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals PDF for free? <\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"download-free-pdf-for-ts-grewal-class-11-accountancy-solutions-chapter-5-%e2%80%93-journals\"><\/span>Download Free PDF For TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/TS-Grewal-Class-11-Accountancy-Solutions-Chapter-5-\u2013-Journals.pdf\">TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals<\/a><\/p>\n<p style=\"text-align: justify;\">Detailed TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals<\/p>\n<p>TS Grewal Class 11 Accountancy Solutions is explaining to students about Chapter 5 \u2013 Journals. Here we can see how they have explained the necessary knowledge about bank reconciliation, easily and thoroughly. The importance of bank reconciliation as well as the various causes of differences in the passbook and cashbook is explained to the students.<\/p>\n<p>There are different areas where the students require the expertise of TS Grewal Class 11 Accountancy Solutions. In Chapter 5, all the necessary topics are explained by giving a good amount of examples.<\/p>\n<ol>\n<li>The difference in a reconciliation caused due to time gap: In this topic, TS Grewal Class 11 Accountancy Solutions explains to the students about various causes of the issues responsible for a time gap while recording a transaction. For instance, a cheque is issued, but not presented to the bank.<\/li>\n<li>Errors or mistakes while recording transactions: In this topic of Chapter 5, TS Grewal Class 11 Accountancy Solutions made the students acquainted with the types of errors caused during a transaction recording. There are two types of errors, i.e.,<\/li>\n<\/ol>\n<ul>\n<li>Error caused by a firm<\/li>\n<li>Error caused by a company.<\/li>\n<\/ul>\n<p>These points are explained in detail in TS Grewal Class 11 Accountancy Solutions.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"ts-grewal-class-11-accountancy-solutions-chapter-5-%e2%80%93-journals-sample-questions\"><\/span>TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals: Sample Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Mr. Rahul made the following transactions, as mentioned in the table. Journalize them.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"213\">\n<p>2018<\/p>\n<p>January 1<\/p>\n<p>January 2<\/p>\n<p>\u00a0<\/p>\n<p>January 3<\/p>\n<p>January 3<\/p>\n<p>January 4<\/p>\n<p>January 4<\/p>\n<p>\u00a0<\/p>\n<p>January 4<\/p>\n<p>January 4<\/p>\n<p>January 6<\/p>\n<p>January 8<\/p>\n<p>January 9<\/p>\n<p>\u00a0<\/p>\n<p>January 9<\/p>\n<p>January 15<\/p>\n<p>January 25<\/p>\n<p>January 27<\/p>\n<p>January 31<\/p>\n<p>January 31<\/p>\n<p>January 31<\/p>\n<p>\u00a0<\/p>\n<p>January 31<\/p>\n<\/td>\n<td width=\"213\">\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>Commenced business with cash<\/p>\n<p>Paid into the bank<\/p>\n<p>Bought goods on credit from M\/s. Singh &amp; Co.<\/p>\n<p>\u00a0<\/p>\n<p>Paid for cartage<\/p>\n<p>Bough furniture<\/p>\n<p>Ordered HP Printer for 15,000 advanced payment<\/p>\n<p>\u00a0<\/p>\n<p>Bought a calculator<\/p>\n<p>Bought a computer through cheque<\/p>\n<p>Paid for the postage<\/p>\n<p>Sold goods for cash<\/p>\n<p>Sold goods to M\/s. Sharda &amp; Co. on credit<\/p>\n<p>Paid for cartage<\/p>\n<p>Paid on account to M\/s. Singh &amp; Co.<\/p>\n<p>Sold goods to M\/s. R and Co.<\/p>\n<p>Received cheque as full settlement of amount due from M\/s. Sharda &amp; Co.\u00a0<\/p>\n<p>Paid for electricity bills<\/p>\n<p>Paid the salary<\/p>\n<p>Paid for building rent, half of the building used for residential use, by the proprietor.<\/p>\n<p>Drew for personal use<\/p>\n<\/td>\n<td width=\"213\">\n<p>Rs.<\/p>\n<p>\u00a0<\/p>\n<p>1,00,000<\/p>\n<p>60,000<\/p>\n<p>20,000<\/p>\n<p>\u00a0<\/p>\n<p>300<\/p>\n<p>2,000<\/p>\n<p>\u00a0<\/p>\n<p>5,000<\/p>\n<p>\u00a0<\/p>\n<p>1,000<\/p>\n<p>13,000<\/p>\n<p>150<\/p>\n<p>4,000<\/p>\n<p>10,000<\/p>\n<p>200<\/p>\n<p>17,500<\/p>\n<p>\u00a0<\/p>\n<p>5,600<\/p>\n<p>9,750<\/p>\n<p>1,000<\/p>\n<p>1,500<\/p>\n<p>5,000<\/p>\n<p>\u00a0<\/p>\n<p>3,500<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"answer\"><\/span>Answer:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Books of Rahul Journal<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>Date<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>Particulars<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>L.F.<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>Dr.<\/p>\n<p>(Rs.)<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>Cr.<\/p>\n<p>(Rs.)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>2018<\/p>\n<p>January 1<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>Cash A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Capital A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<p>(Being Rahul commenced business with cash)<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>1,00,000<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>1,00,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>January 2<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>Bank A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Cash A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<p>(Being paid to the bank)<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>60,000<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>60,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>January 3<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>Purchase A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To A\/C of M\/s. Singh &amp; Co.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<p>(Being good purchased from M\/s. Singh &amp; Co.)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>20,000<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>20,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>January 3<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>Cartage A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Cash A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<p>(Being paid for cartage)<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>300<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>300<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>January 4<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>Furniture A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>Office equipment A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Dr.<\/p>\n<p>Computer A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To bank A\/C<\/p>\n<p>(Being furniture, office equipment and computer purchased through cheque)<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>\u00a0 2,000<\/p>\n<p>\u00a0 1,000<\/p>\n<p>13,000<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>16,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>January 4<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>HP Printer A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Bank A\/C<\/p>\n<p>(Being advanced payment for ordering HP Printer)<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>5,000<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>5,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>January 6<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>Postage A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Bank A\/C<\/p>\n<p>(Being paid for postage)<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>150<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>150<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>January 8<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>Cash A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Sales A\/C<\/p>\n<p>(Being sold goods for cash)<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>4,000<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>4,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>January 9<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>M\/s. Sharda &amp; Co. A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Sales A\/C<\/p>\n<p>(Being sold goods to M\/s. Sharda &amp; Co.)<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>10,000<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>10,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>January 15<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>M\/s. Singh &amp; Co. A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To cash A\/C<\/p>\n<p>(Being Paid to M\/s. Singh &amp; Co.)<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>17,500<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>17,500<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>January 25<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>M\/s. R &amp; Co. A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Sales A\/C<\/p>\n<p>(Being Sold goods to M\/s. R &amp; Co.)<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>5,600<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>5,600<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>January 27<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>Bank A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>Discount Allowed A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To M\/s. Sharda &amp; Co. A\/C<\/p>\n<p>(Being cash received from M\/s. Sharda &amp; Co, discount allowed)<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>9,750<\/p>\n<p>\u00a0\u00a0 250<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>10,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>January 31<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>Electricity bill A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>Salary A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To cash A\/C<\/p>\n<p>(Being Paid electricity bill and salary)<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>1,000<\/p>\n<p>1,500<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>2,500<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>January 31<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>Rent A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Dr.<\/p>\n<p>Drawings A\/C\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Cash A\/C<\/p>\n<p>(Being rent paid half of which is for personal use)<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>2,500<\/p>\n<p>2,500<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>5,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8075%;\" width=\"79\">\n<p>January 31<\/p>\n<\/td>\n<td style=\"width: 59.6273%;\" width=\"366\">\n<p>Drawings A\/C\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Dr.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 To Cash A\/C<\/p>\n<p>(Being Withdrawn for personal use)<\/p>\n<\/td>\n<td style=\"width: 6.08696%;\" width=\"48\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"72\">\n<p>3,500<\/p>\n<\/td>\n<td style=\"width: 11.677%;\" width=\"73\">\n<p>3,500<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>We have included complete information regarding <a href=\"https:\/\/www.cbse.gov.in\/\" target=\"_blank\" rel=\"noopener\">CBSE<\/a> TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals. If you have any queries regarding the Class 11 Accountancy exams, you can ask in the comments.\u00a0<\/p>\n<h3><span class=\"ez-toc-section\" id=\"faqs-ts-grewal-class-11-accountancy-solutions-chapter-5-%e2%80%93-journals\"><\/span>FAQs: TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1618226657614\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"what-is-a-journal\"><\/span>What is a Journal?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Journal is defined as a detailed account used for recording all the financial transactions of a business, for the future reconciliation of accounts and this information is transferred to other official accounts like the general ledger.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1618226699605\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"what-is-the-meaning-of-bank-reconciliation\"><\/span>What is the meaning of Bank Reconciliation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The concept of tallying the financial records of a bank and an organization with each other is termed Bank Reconciliation. For detecting any discrepancies, caused because of time differences or errors caused by the bank.<br \/>\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1618226719060\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"what-are-the-types-of-errors-caused-while-recording-a-transaction\"><\/span>What are the types of errors caused while recording a transaction?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The types of errors caused during a transaction recording are of two types:<br \/>Error caused by a firm<br \/>Error caused by a company.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1633506117842\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"can-i-download-ts-grewal-class-11-accountancy-solutions-chapter-5-%e2%80%93-journals-pdf-for-free\"><\/span>Can I download TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals PDF for free? <span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes, you can download TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals PDF free. <\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals, a really important topic for the Class 11th Accountancy students and TS Grewal Class 11 Accountancy Solutions has shown 32 step by step solved questions. An important concept in a business is Bank Reconciliation. The process of preparing bank statements along with the errors in &#8230; <a title=\"TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals 2023\" class=\"read-more\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-11-accountancy-solutions-chapter-5-journals\/\" aria-label=\"More on TS Grewal Class 11 Accountancy Solutions Chapter 5 \u2013 Journals 2023\">Read more<\/a><\/p>\n","protected":false},"author":244,"featured_media":135468,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":""},"categories":[73694,2917,73410],"tags":[75036,62123,3570],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/83505"}],"collection":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/users\/244"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/comments?post=83505"}],"version-history":[{"count":4,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/83505\/revisions"}],"predecessor-version":[{"id":306806,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/83505\/revisions\/306806"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/media\/135468"}],"wp:attachment":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/media?parent=83505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/categories?post=83505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/tags?post=83505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}